Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 23(2)] [Section 23] [Entire Act] State of Uttar Pradesh - Subsection Section 23(2)(i) in Uttar Pradesh Value Added Tax Act, 2008 (i)the amount of tax charged in tax invoice or sale invoice, as the case may be, exceeds the amount of tax payable; or